MANUFACTURED HOMES





	
	Section 4503.061(A) of the Ohio Revised Code provides in part, "the
		  owner shall register the manufactured home with the county auditor of the
		  county containing the taxing district in which the manufactured home has
		  situs".

 

 

		
WHEN TO REGISTER MANUFACTURED
		  HOMES

		When a manufactured home originally acquires situs in Hamilton County,
		  the owner must register the home within thirty (30) days of the purchase.
		  Failure to comply will result in a one hundred dollar ($100) late registration
		  penalty. 

 
 
		
WHERE TO REGISTER MANUFACTURED
		  HOMES

		A manufactured home may be registered at the Hamilton County Auditor's
		  Office, County Administration Building, 138 East Court Street, Cincinnati, Ohio
		  45202-1221 between 8:00 a.m. and 4:00 p.m. Monday through Friday. The telephone
		  number is 513-946-4054. 

 
 
		
TAXES ON MANUFACTURED
		  HOMES

		Taxes are due on March 1 for the first half of the year and on July 31
		  for the second half of the year unless otherwise noted by the Hamilton County
		  Treasurer's Office. Taxes on manufactured homes return as a supplement to the
		  general revenue fund of the city, township, village, and school district in
		  which the home is located. The tax dollars do stay in that community. 

 
 
		
MANUFACTURED HOME CONVEYANCE FEE
		  STATEMENT
Beginning January 1, 2000, the seller of a used manufactured home will
		  be required to fill out a conveyance fee statement and submit this to the
		  Auditor's Office. The seller will be charged a tax equal to ten cents ($.10)
		  per hundred dollars ($100) of the sale price or market value of the home along
		  with a fifty cent ($.50) transfer fee. The conveyance fee statement may be
		  obtained from the Auditor's Office. 

 
 
		
HOMESTEAD EXEMPTION

		Those who are 65 years of age or older or those who are permanently
		  and totally disabled are eligible to receive the Homestead Exemption provided
		  that their annual income is $36,100 or less. However, they must own and occupy
		  the home as their principal place of residence as of January 1 of the
		  application year. If they were eligible to file last year, but failed to do so,
		  they may file a late application along with the original one and receive a
		  rebate for that year. Applications are taken between the first Monday in
		  January and the first Monday in June. 

 

		  
RELOCATION NOTICE

		  Effective March 30, 1999, anyone moving a manufactured home on public
		  streets is required to obtain a Relocation Notice from the County Auditor for a
		  fee of five dollars ($5). All current and delinquent taxes must be paid at the
		  time of notification.

		  The Relocation Notice is a one (1) foot square, yellow sticker
		  containing the name of the owner, the home's registration number, location
		  where the manufactured home is being moved, county in which the notice is
		  issued, and the expiration date. The notice must be attached to the rear of the
		  home. 

		  If the manufactured home is purchased from a dealer, the owner obtains
		  the Relocation Notice from the dealer at no cost. 
		 
A Relocation Notice is valid until December 31 of the year in which it
		  is issued by the County Auditor. 
		 
Failure to comply will result in a one hundred dollar ($100) penalty
		  to both the manufactured home owner and the person moving the home. 


		 
MANUFACTURED HOME CONVERSION TO REAL
		  PROPERTY
 
		A manufactured home that acquired situs in Ohio or one in which ownership was transferred on 
		or after January 1, 2000 can be taxed on the real property tax list.  The home must be affixed 
		to a permanent foundation as defined by ORC 3781, located on land owned by the owner of the home 
		and the certificate of title must be inactivated by the Clerk of Court of Common Pleas that issued 
		the original certificate.  All manufactured home taxes must be endorsed by the Treasurer as paid 
		in full (ORC 4505.11).  The home will be treated as real property the year following the election.  
		Please see "Declaration of Manufactured Home to Real Property" 
		form for more detailed information. 
		

 
 

		
FREQUENTLY ASKED QUESTIONS
		  CONCERNING MANUFACTURED HOMES

 
		
	CAN A MANUFACTURED HOME BE REGISTERED
		  WITHOUT A TITLE?

		Yes, but the title must be delivered to the County Auditor within
		  fourteen (14) days of issuance.

 
 
		
IS SALES TAX DUE WHEN TRANSFERRING A
		  MANUFACTURED HOME?

		No. Any transfer on or after January 1, 2000, does not require payment
		  of sales tax. However, if the home was purchased prior to January 1, 2000, and
		  the title was notarized prior to January 1, 2000, sales tax of the purchase
		  price would be required. Sales tax will still apply to the sale of new
		  manufactured homes purchased from dealers. 

 
 
		
CAN A COMPLAINT BE FILED ON THE VALUE OF A
		  MANUFACTURED HOME? 

		Yes, but only if the home is being taxed like real property. The
		  deadline is March 31 of the year in which the complaint is being filed. 

 
 
		
SINCE MANUFACTURED HOMES ARE TAXED LIKE REAL
		  PROPERTY, ARE THEY CONSIDERED REAL PROPERTY?
No. Manufactured homes will remain personal property unless they are
		  converted to real property. (See manufactured home conversion to real
		  property.) The new tax system involves only the way the homes will be appraised
		  and how the tax is calculated. 

 
 
		
CAN A MANUFACTURED HOME BE TAXED LIKE REAL
		  PROPERTY? 
Yes. The owner of a manufactured home may elect to have the home taxed
		  like real property by filing a DTE Form 55 (Election to Have a Manufactured
		  Home Taxed Like Real Property) by December 1 of any year. To make the
		  election, all taxes assessed under the depreciation method must be paid. The
		  home will be taxed like real property for the first time for the year following
		  the year in which the election is made. Any manufactured home owner who elects
		  to be taxed like real property cannot return to the depreciation method. All
		  homes transferred after January 1, 2000, will be taxed like real property.
		  Eventually, all manufactured homes will be converted to the new system. 

 
 
		
DOES A MANUFACTURED HOME HAVE TO BE
		  REGISTERED ANNUALLY? 
No. Registering a manufactured home is a one-time step. However, every
		  time the home is transferred, the new owner is required to re-register the
		  home. 

 
 
		
WHAT STEPS ARE REQUIRED TO TRANSFER A
		  MANUFACTURED HOME TITLE? 
Before the Clerk of Courts can transfer title, the County Treasurer
		  must provide an endorsement (stamp) that all taxes have been paid or that no
		  tax is due, and the County Auditor must provide an endorsement (stamp) that the
		  conveyance fees have been paid.